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THE 



AUDITORS' REPORT 



OF THE 



Hfccipta anb <£*pcnbiture0 



OF THE 



TOWN OF ANDOYER, 



For the Year ending: Feb. 19, 1857. 



® 



i 




ANDO VER: 
PRINTED BY WARREN F. DRAPER 

'1857. 



<sr rtix^n iixmi — rrrxis^^a^ 







THE 



AUDITORS' B E P R T 



OF THE 



Bcccipt0 anb (EspenbiturcB 



OF THE 



TOWN OF ANDOVER, 



For the Year ending Feb. 19, 1857. 



ANDOVER: 
PRINTED BY WARREN F DRAPER 

1 857. 



REPORT. 



STATEMENT 

OF THE SETTLEMENT OF JOINT ACCOUNT WITH THE TOWN 
OF NORTH ANDOVER, TO JULY 1, 1856. 

Notes due at the Time of Division. 
North Parish Religious Society, Interest from Nov. 



1, 1854, 

Mehitable Parker, Interest from 
Joshua Ballard, 


April 30, 1854, 
May 4, 1854, 


$500 00 
325 00 
100 00 


same 


u 


Jan. 4, 1855, 


100 00 


Elizabeth Lewis, 


u 


June 1, 1854, 


50 00 


Punchard Free School, 


u 


Jan. 5, 1855, 


1000 00 


Joseph Rice, 
same 


11 
a 


April 11, 1855, 
July 3, 1854, 


500 00 
105 00 


Sarah Abbott, 


u 


May 1, 1854, 


350 00 


same 
Daniel Carleton, 


u 
u 


June 24, 1854, 
May 5, 1854, 


60 00 
350 00 


same 


u 


June 17, 1854, 


100 00 


same Guardian, 


a 


June 17, 1854, 


440 00 


Nathan F. Abbott, 


U 


June 5, 1854, 


150 00 


Jedidiah Burtt, 


u 


July 5, 1854, 


250 00 


Susannah Johnson, 


U 


Aug. 1, 1854, 


500 00 


Daniel Abbott, 


u 

1, 1856, 


April 1, 1855, 


300 00 


Interest, to July 


5,180 00 
551 58 



$5,731 58 



Selectmen's Orders. 

Joseph Rice, services as Treasurer two months, 8 50 

Nathan F. Abbott, work on highway, Dist. No. 1, 1 25 

Rufus Caldwell, " " 24, 4 00 

John D. Flagg, printing School Reports, 53 59 

William T. Briggs, services as School Committee, 68 00 

Varnum Lincoln, " 56 00 

Sylvester Abbott, work on highway, District 44, 2 00 

Asa A. Abbott, Selectman, two months, 6 00 
Joseph Bailey, removing snow and repair. Road, No. 36, 4 20 

John Gouch, work on Bridge in Abbott Village, 1 25 

William Bell, work on highway, District 45, 3 20 

George Foster, Selectman and Overseer, 10 75 

Henry Brownell, removing snow in 1854, 1 00 

Charles Abbott, remittance, 6 60 

John Foster, goods for Engine No. 2, 1 36 

John Adams, work on " 6 24 

Jacob Farnham, timber for Kimball Bridge, 4 62 

same removing snow, Dist. 14, 3 75 

Nathan Foster, do. " 11, 3 40 

Daniel Carleton, Selectman, etc. 5 00 

Jesse Kimball's Estate, removing snow, Dist. 16, 4 95 
*Rev. S. C. Jackson, expenses of division of the town, 15 00 

Stephen Hardy, removing snow, Dist. 37, 8 00 

George Boutwell, working non-resident taxes, 1854, 2 19 

same work on highway, 5 00 

same removing snow, Dist. 41, 60 
Henry Keniston, work on culvert near N. Stevens's, 110 00 

same work on bridge near Sutton's Mills, 52 20 

James Stevens, rent of hall, 50 00 

Henry Burtt, work and oil for Engine No. 1, 62 

Ebenezer Jones, removing snow, Dist. 22, 1 00 

Samuel Raymond, do. " 15, 2 75 

John B. Jenkins, work on highway, Dist. 26, 2 00 

x Amount carried forward, 505 02 

* Objected to by North Andover. 



Amount brought forward, 505 02 

William Foster, removing snow, 1 60 

same for fence near his house, 1853, 9 59 

Robert Callahan, returning ten deaths, 1 00 

Joseph Shattuck, Selectman, 3 50 
J. Durgin, stone and labor for bridge in Frye Village, 12 00 

M. Sands, school books, 2 64 

S. K. Johnson, Selectman, 5 00 
j-H. W. Abbott, demand and cost in case of S. Jenkins, 54 97 

M. Bridges, services, do. do. 2 00 

Nathaniel Wilson, Treas., Tax in Lawrence, 27 33 
C. & E. Livingston, road in Ballard Vale, and survey, 868 42 

E. Fish, removing snow, 2 05 

J. C. Carleton, services as constable, 4 12 

P. Richardson's heirs, damage by water, Feb. 1855, 25 00 
*Andrew L. Frye, circulating Petition, Air-line Road, 5 50 

Levi Farnham, removing snow, 2 25 

Jasper Rea, work on bridge near B. Rogers, 1 75 

JDan Weed, Jr., services, Air-line Road, 19 75 

J. F. Allen, returning nine deaths, 90 

*J. C. F. Hayes, printing blanks, 4 50 

Isaac Stevens, work on road, 1 00 

Henry Keniston, stone for bridge near Sutton's Mills, 4 00 

Hunneman and Co., hose for engine, 10 60 

Asa A. Abbott, surveying division line, 7 50 
*M. Morton, Jr., services and expenses, Air-line Road, 130 35 

Charles Abbott, remittance, 3 40 

Willard Pike, oil for Engine No. 1, 1854, 4 68 

Charles Pray, services, 1 50 

*Alfred Putnam, circulating Petition, Air-line Road, 4 50 

E. P. Higgins, altering guide-boards, 50 

John Stimpson, work on bridge near his house, 3 00 

*Enoch Frye 3d, circulating Petition, Air-line Road, 2 00 

Hermon Phelps, remittance, 3 40 

Jonas Holt, do. 3 80 

Timothy Bailey 2d, overtax, 4 94 

$1744 06 

t S5 00 objected to. \ S9 20 objected to. 



School Money. 

H. Berry, Treas., for Centre District (North), 
do. Merrimack District, 

do. Kimball District, 

do. Pond District, 

Centre District (South), 

Village District, 

Ballard Vale District, 

Scotland District, 

Holt District, 

Osgood District, 

Bailey District, 

North District (West), 

H. Abbott, Jr., moving High-school furniture, 

High School, balance of appropriation, 



School-House Account. 

H. Berry, Treas., for River District, 

do. Centre District (North), 

do. Kimball District, 

Abbott District, 

Phillips District, 

Frye District, 

Ballard Vale District, 

Holt District, 



Overseers' Orders. 



23 93 


10 


7 24 


24 84 


64 


6 90 


4 58 


2 79 


3 50 


5 32 


3 25 


32 94 


3 75 


204 69 



$324 47 



14 42 


3 34 


11 88 


36 


7 63 


1 50 


227 39 


11 20 



$277 72 



Jesse Sargent, supplies, Sol. Wood and Patr. McCarty, 5 00 

same sundries, 22 4$ 

Mary Hovey, support of Henry Hovey, 6 50 

Arno Ellis, soap, 41 26 

Amount carried forward, 75 24 



75 24 


19 42 


36 05 


46 80 


30 00 


2 50 


, 3 75 


20 00 


1 62 


5 00 



Amount brought forward, 
Dodge & Beard, supplies, 
J. H. Chandler, meat, 
Higgins & Abbott, supplies, 

Doct. S. Sargent, attendance on Jos. Brown's family, 
Robert Callahan, burial of Hatch child, 

same " of E. G. Wardwell's daughter, 

Doct. S. Tracy, attendance at Almshouse, 
C. P. Bailey & Co., meat for E. Long, 
T. W. Sargent, supplies for Mrs. Bixby, 
Magdalen Watts, work in House (to division), 12 00 

City of Salem, for widow Nichols, 14 62 

P. F. Edson, maintenance of Persis Frye, to division, 6 00 
C. G. McNeil's Estate, supplies to Feb. 17, 7 41 

Warren Stevens, supplies for Chloe Frye, 3 00 

Charles Pray, expenses, sickness of B. Simpson, 4 05 

Hermon Abbott, Jr., sundries, 13 50 

Nehemiah Abbott, support of Reb. Shattuck, to divis., 12 50 
Samuel G. Valpey, meat to Apr. 23, 23 28 

C. C. Grant, proportion of salary, 18 00 

City of Boston, support of Luc. Brown and Eun. Ames, 13 25 



$367 99 



Contra, Or 



By Cash on hand, 648 22 

" H. Phelps, collector, received June 4 and Feb. 19, 165 95 
" rec'd from City of Salem, 70 90 

" " Tewksbury, 4 70 

" " Newburyport, 8 00 

" due from Merrimack school district, 3 98 

" " Abbott school district, 1 65 

" " Centre school district (West), 5 90 

" " Phillips school district, 12 

" " High School Appropriation, 204 69 

" Am't in Superintendent's hands, estimated worth, 18 00 

$1127 11 



Recapitulation. 






Selectmen's Orders, sundries, 


1744 06 




" school money, 
" school houses, 


324 47 

277 72 




Overseers' Orders, sundries, 


367 99 


2714 24 



Less Bills objected to by North Andover, 176 08 

Credit, as above, 1127 11—1303 19 



1411 05 

Dr. Interest on Balance, say $1400 9 mo's, 63 00 

■ Notes Payable, and Interest to July 1, 1856, 5731 58 

$7205 63 



July 2, 1856. The undersigned Committee to settle ac- 
counts between the towns of Andover and North Andover, 
have to-day agreed to the sum of Seven Thousand Two Hun- 
dred and Five 63-100 Dollars, as the Balance to be divided. 

[Signed] Joseph Rice, 

George Foster, 

Charles Shattuck, 

George L. Davis, )> Committee. 

James Stevens, 

George Hodges, 

Daniel Carleton, j 

Andover Proportion of above Account, $4393 60 
North Andover do. do. do. 2812 03 



$7205 63 



Settlement of Joint Account, since July 1, 1856. 

Credit. 

Rec'd of the Town of East Hampton, amount of 

Judgment, $734 47 

" Interest on the same, 2 45 

of Hiram Berry, High School Furniture 
and use, 63 00 

of Joseph Rice " " Stove, 3 00 



u 



$802 92 



Dr. 

Selectmen's Orders. 

Higgins & Abbott, Oil for Engine " Shawshin," $3 00 

Moses Foster, Jr., Services and Expenses in suit 
against E. Hampton, 

City of Lawrence, Tax for 1856, 

James K. Barker, Surveying division line, 

Joseph Rice, for running u " 

Charles Shattuck, " " " 

Farnham SpofFord, " " " 

Moses Dorman, surveying " " and plan, 

Daniel Carleton, for running " " 

" " " trucking and setting bounds, 

Eliphalet Gage, stones for bounds, 

R. M. Campbell, dinners for Selectmen and check- 
ers, Nov. 1856, 

J. C. Carleton, for running line and expenses, 



96 50 


26 60 


21 00 


5 25 


5 75 


6 00 


18 00 


4 50 


10 00 


15 00 


6 37 


4 50 



$222 47 



Balance of credit, $580 45 

North Andover proportion of above, $226 52 

Andover " " 353 93 



$580 45 



SELECTMEN'S ACCOUNT. 

School Appropriations, Expenditures, and Balances, 
for 1856. 



Balance undrawn March 27, 1856, 
Appropriated and Assessed in " 
Amount of Massachusetts School Fund, 
Excess of Appropriations, 



$52 25 

3500 00 

196 83 

426 22 















$4175 30 










Appropriations. 


Expenditure*. 


Balances. 


Centre District 


,s. 


p. 


$823 14 


$595 57 


$227 57 


Phillips 


U 






361 42 


212 45 


148 97 


Village 


u 






455 00 


266 71 


188 29 


B. Vale 


tt 






493 51 


474 00 


19 51 


Scotland 


u 






290 04 


248 22 


41 82 


Holt 


u 






241 28 


110 00 


131 28 


Centre 


u 


w. 


p. 


279 10 


160 00 


119 10 


Frye 


u 






440 00 


353 05 


86 95 


Osgood 


a 






210 00 


79 43 


130 57 


North 


<; 






172 00 


172 81 




Abbott 


u 






192 00 


186 32 


5 68 


Bailey 


u 






217 00 


124 50 


92 50 


Overdrawn, North District, 81 







$4175 30 $2983 06 $1192 24 
Balance undrawn Feb. 19, 1857, $1192 24. 



School House Appropriations, Expenditures, and 
Balances, for 1856. 

Balance undrawn Feb. 20, 1856, $286 42 

Appropriated and Assessed in " 1318 94 











$1605 36 






Appropriation*. 


Expenditures. 


Balances. 


Centre Dist ; S. P. 


$212 12 


$197 40 


$14 72 


Phillips 


ic 


7 63 




7 63 


Village 


a 


44 09 


44 09 




B. Vale 


u 


1279 70 


767 22 


512 48 


Holt 


u 


6 95 




6 95 


Frye 


" W. P. 


1 50 




1 50 


Abbott 


u 


36 




36 


Bailey 


tt 


53 01 


53 01 





$1605 36 $1061 72 $543 64 
Balance undrawn Feb. 19, 1857, $543 64 



11 



ROADS AND BRIDGES. 

Charles Cummings for Work on Road near Samuel 

Tucker's in 1855, $5 12 

John Abbott for repairs on Bridge in Abbott Village, 9 00 

William Jenkins " " 
Joshua Hill for Labor on Road in 

Benjamin Jenkins " " 

G. F. Hammond " " 

Reuben Jones " " 

Trustram Bailey " " 

George Smith " " 

George A. Abbott " « 

S. D. Abbott " " 

Alfred Hardy " " 



1st. No. 8, 


1 60 


" 12, 


6 34 


" 8, 


8 85 


" 25, 


4 33 


u 5, 


3 62 


" 20, 


9 37 


" 10, 


5 00 


u 9, 


4 78 


" 4, 


7 62 


« 24, 


5 00 



$70 13 



INCIDENTAL EXPENSES. 

Jedediah Burtt for services Laying out Road, $4 00 

Moses Foster for services as Town Clerk, 50 00 

" " for Professional service, 3 00 

Solomon Holt for services in dividing Town Property, 12 00 

William Jenkins " " " « 21 50 

A. A. Abbott for surveying Roads, 6 00 
Hermon Phelps for returning 5 deaths, at 10 cts., 50 
Joseph Chandler " 24 " " 2 40 
Edward Taylor for services in settling with Andover 

and North Andover, 10 00 

Edward Taylor for sundry Fares, 3 00 

Charles Knight for damages from defect in road, 12 00 

Jonas Holt for Fares to pay State and County Tax, 3 00 

B. F. Carleton for notifying land owners on road to 

Punchard School, 1 00 

Hobart Clark for postage, 4 53 

H. F. Barnard for room for Town Meetings, 100 00 

Henry Abbott 2d., for returning 43 deaths, 4 30 

Thomas Groom & Co. for Blank Books, 20 50 

W. F. Draper for printing, etc., 91 07 

M. Sands for books, etc., 10 68 

J. F. C. Hayes for printing and binding books, 7 00 

$366 48 



12 



REMOVING SNOW. 

Dist No. 18, Joshua Phelps, 

" 24, Frederick Symonds, 

" 11, Elijah Hussey, 

" 14, Solomon Holt, 

" 25, Willard Jones, 

« 27, H. E. Hayward, 

" 15, Ezra Abbott, 

" 20, Charles French, 

" 16, Stillman H. Harnden, 

" 27, Benjamin Hayward, 

" 4, Nathan B. Abbott, 

M 17, Sylvester Lovejoy, 

" 5, John Trull, 
« 1, Henry Burtt, 

10, Henry F. Pasho, 

" 19, James Bailey, 

" 24, George Boutwell, 

" 13, Joshua H. Chandler, 
" 2, Timothy P. Bailey, 

" 27, John Hackett, 

« 23, P. P. Pillsbury, 

" 16, P. B. Follansbee, 
« 8, G. B. Woodbridge, 

« 22, Thomas Clark, 

" 12, M. B. Abbott, 
« 7, Rums F. Caldwell, 

" 9, William Woodbridge, 

" 3, J. H. Manning, 

" 5, Josiah F. Abbott, 

« 24, Samuel P. Blunt, 



52 15 


4 37 


24 00 


32 24 


48 03 


1 50 


23 50 


65 94 


29 73 


12 75 


36 37 


52 63 


34 74 


9 06 


35 99 


20 58 


19 79 


53 08 


85 84 


18 17 


54 41 


34 37 


11 25 


37 42 


11 37 


18 00 


35 17 


10 50 


3 51 


2 00 



$878 46 



LIQUOR AGENCY. 

A. S. Mansfield, for Liquors, $589 85 

George N. White, for Services, 9 00 

H. W. Abbott, for Freight, etc. 12 26 

D. H. Atwood, for Services and Freight, 77 37 

Jonathan Swift, for Demijohns, 3 50 

$691 98 



13 



SCHOOL BOOKS. 



Enoch Frye 3d, 
M. Sands, 



SCHOOL 

Varnum Lincoln, 
Enoch Frye 3d, 
"William Jenkins, 
Samuel Fuller, 



COMMITTEE. 



$ 50 

24 77 

$25 27 



$63 00 
41 00 
32 00 
17 00 

$153 00 



FIRE DEPARTMENT. 

Annual Pay of Members of Engine Company, $136 60 

Higgins & Abbott, Sundries for Engine Company, 10 58 

William Chickering, for 

E. P. Higgins, " 

Hunneman & Co., for Hose for 

S. H. Lezott, for Labor 

John C. Morse, " 





1 75 




1 00 


se for " 


2 50 


U 11 


« 6 50 


u u 


2 00 




$160 93 



HIGHWAY TAXES REASSESSED. 

Dist No. 27, E. P. Higgins, 

' 4, S. D. Abbott, 

" 10, George Smith, 

" 2, John L. Abbott, 

• " 7, Rufus F. Caldwell, 

u 5, Reuben Jones, 

1, T. P. Holt, 

" 9, George A. Abbott, 

« 12, Joshua Hill, 

" 8, Benjamin Jenkins, 

23, P. P. Pillsbury, 

" 3, Sylvester Abbott, 

" 21, James H. Grant, 

Amount carried forward, 
2 



$22 25 


16 82 


30 13 


44 00 


9 27 


5 23 


51 33 


36 66 


8 04 


9 97 


93 50 


40 72 


25 11 



393 03 



14 

Amount brought forward, 

" 24, Alfred Hardy, 

" 22, Franklin Heald, 

" 14, Artemas Brown, 

" 25, G. F. Hammond, 

" 16, Elmore Farmer, 

« 20, Tristram B. Bailey, 

« 11, William Abbott, 

" 18, Joseph Chandler, 

"• 26, Willard Pike, 
" 6, George Worcester, 

" 13, Robert Winning, 

« 15, Ezra Abbott, 

" 28, William Allen, 

" 24, John Webster, 



ABATEMENT OF TAXES. 



Caldwell & Gould, 
Samuel Tucker, 
Jedediah Burtt, 
Livingston & Brown, 
John Harnden, 
Timothy Bailey 2d, 
Henry Burtt, 



393 03 


20 00 


35 06 


43 48 


21 36 


37 37 


31 68 


3 54 


29 46 


145 15 


10 57 


80 80 


25 94 


45 83 


12 00 



$935 27 



$ 44 


5 00 


1 44 


3 60 


1 00 


6 73 


2 86 



$21 07 



Jonas Holt, of the following persons, viz. : 

Justin Edwards, $18 52 

Rev. Amos Abbott, . 3 26 

John Linch, 4 08 

Hannah W. H. Parker, 12 44 

James A. Roberts, 2 88 

Henry Smith, 3 30 

Henry E. Hayward, 3 49 

William H. Foster, 3 20 

Mary B. Gould, 1 81 

Jonathan Merrill, 3 26 56 24 

$77 31 



15 

REMITTANCE OF TAX, (To Collectors). 

Joshua Abbott, $13 09 

Hermon Phelps, 12 98 

Jonas Holt, 288 30 



CONSTABLE AND POLICE SERVICES 

Andrew L. Frye, 
A. K. Russel, 
Charles Pray, 
Henry Abbott 2d, 

$31 40 

SPECIAL APPROPRIATION BY THE SELECT- 
MEN FOR ROADS AND BRIDGES. 



$314 


37 


ES. 

$1 50 
1 50 

27 15 
1 25 



Dist. No. 27, Charles C. Grant for Labor, 




$11 26 


u 


1, Peter French, 






5 68 


u 


1, T. P. Holt, 






93 56 


u 


25, G. F. Hammond, 






10 87 


u 


26, Willard Pike, 






76 66 


u 


6, George Worcester, 






19 07 


u 


3, Sylvester Abbott, 






42 22 


u 


12, Andrew L. Frye, 






23 26 


it 


22, P. P. Pillsbury, 
B. F. Thompson, 






238 35 
1 75 


u 


21, David Baker, 






6 62 


a 


9, Benjamin Jenkins, 






5 00 




Daniel P. Abbott, neai 


• O. H. 


Perry's, 


19 00 




Elbridge Holt, 


AND 


OVER 


6 55 




$549 85 


SELECTMEN, ASSESSORS, 


SEERS 




OF THE POOR. 






George 


Foster, 






$97 50 


Joseph 
Charles 


Rice, 
Shattuck, 






96 75 
116 15 




asm ac\ 



COLLECTION OF TAXES. 
Jonas Holt, $302 15 



16 

OVERSEERS' ACCOUNT. 
SUPPLIES FOR ALMSHOUSE. 



R. A. Vinal &■ Bro., grain, 


$178 94 


Earle & Worcester, flour, 


129 50 


Higgins & Abbott, goods, 


145 72 


Dodge & Beard, goods, 


166 38 


French, Fuller, & Fogg, goods, 


33 03 


Enoch Frye 3d, goods, 


15 04 


Bugbee, Hidden & Co., goods, 


12 34 


O. W. Bartlett & Co., goods, 


3 33 


Tarbell, Dana & Co., goods, 


35 38 


J. W. Carter & Brother, goods, 


42 43 


S. G. Valpey, meat, 


157 32 


Joshua H. Chandler, meat, 


71 53 


E. Nickerson, fish, 


17 25 


T. E. Mayberry, coal, 


90 00 


Arno Ellis, soap, 


41 44 


Samuel C. Frye, boots and shoes, 


16 07 


William G. Reed, tin ware, 


3 03 


James H. Cochrane, blacksmithing, 


17 99 


Farnum & Gile, mason work, 


10 54 


S. G. Valpey, cow and calf, 


40 00 


Samuel Osgood, cow, 


30 00 


Nathan C. Abbott, cow, 


30 00 


W. & J. Poor, wagon, 


75 00 


Warren E. Holt, labor, 


128 00 


Isaac Hardy, labor, 


19 88 


Stephen Tracy, M. D., attendance, 


25 00 


Charles C. Grant, services, 


300 00 


do. supplies, 


150 00 


P 


$1985 14 


STATE PAUPERS. 




Support of Mary Wollinger, injured on Railroad, 


$116 33 


" John Collins, 


63 48 


" Dennis Higgins, 


10 68 


David St. Clair (burial), 


7 50 



$197 99 



17 



PAID CITIES AND TOWNS. 

Paid Boston for Moody E. Abbott, 4 62 

" " " Eunice Ames, 4 50 
" " " Lucy Brown, chargeable N. Andover, 17 00 

" Lynnfleld, for Fanny Hatch, 13 45 

Lunatic Hospital, Worcester, for Lydia B. Frye, 91 93 
" " « " Henry Symonds, 

chargeable to North Andover, 62 51 



194 01 



SICKNESS AND BURIALS. 

John H. Allen, 105 07 

Mary Smith (burial), 3 75 

Amos Gray (burial), 9 00 

Child of Lewis G. Hatch (burial), 2 50 

Jerry Long (burial, chargeable to N. Andover), 3 75 

$124 07 



MEDICAL ATTENDANCE. 

Stephen Tracy, on William Johnson 2d, 10 00 



CHARGEABLE TO LAWRENCE. 

John K. Shattuck, assistance, 9 00 



MISCELLANEOUS. 

Rufus S. Morton, commitment of Edward Russell, 1 00 
Enoch Frye 3d, services, Pace family, 5 00 

6 00 



18 



ASSISTANCE OUT OF THE HOUSE. 

Family of Simeon F. Tuck, 

Dorcas and Anna Jones, 

James Hovey, 

Asa Bailey, 

Hugh Trulan, and burial, 

Sarah E. Wardwell, 

Warren Mason, 

Elbridge G. Wardwell, 

Rebecca Shattuck, 

Polly Abbott, 

Diana Russell, 

Mary Ann Wiley, 

Kenniston Family, 

Joseph Faulkner (N. Andover), 

William Kimball, " 



53 19 


26 00 


46 12 


16 00 


20 72 


28 25 


10 26 


8 60 


26 00 


6 81 


34 00 


3 34 


21 60 


29 56 


23 94 



$354 39 



WHOLE EXPENSE OF THE POOR, AND 
LUNATICS. 

Almshouse, 

State Paupers, 

Paid Cities and Towns, 

Worcester (Lunatic Hospital), 

Sickness and Burial, 

Medical Attendance, 

Chargeable to Lawrence, 

Miscellanies, 

Assistance out of the House, 

$2880 60 



1985 14 


197 99 


39 57 


154 44 


124 07 


10 00 


9 00 


6 00 


354 39 



u u 

u u 



19 



SUPERINTENDENT'S ACCOUNT. 

Dr. 

To Cash on settlement, 1856, 5 06 

" received for Straw, 30 25 

Vegetables, etc., 57 66 

Hay, 29 91 

" Labor, 60 10 

" " Pigs, 74 00 

" " Peas, 45 oo 

" " Grain, 14 21 

" « Oxen, 273 00 

" " Calves, 22 50 

Hides, 13 13 

" " Milk, 26 88 

" " Maps, 4 27 

Soap Grease, 4 51 

Lodging Prisoners, 6 00 

Clay, 1 00 

Board of Sarah Chaplin, 6 33 



u u 

U it 

(< a 

" " of Town Treasurer, 150 00 

" Notes and Bills unpaid, 54 48 







$882 84 




Or. 




Cash paid for 


Cloth and Clothing, 
Fish, 


44 82 
34 12 


u u 


Meat, 


51 95 


u ii 


Bread, 


16 25 


U tl 


Medicines, 


17 05 


a u 


Grain, 


13 51 


u u 


Vinegar, 

Freight and Car Fare, 

Labor, 


8 09 

18 71 

132 54 


a (( 


Hard Ware, 


8 97 


u u 


Sundries, 


7 50 


a a 


Boots and Shoes, 


39 76 


u a 
a (i 


Inarming Tools, 
School Books, 


8 53 
1 S3 



Amount carried forward, 403 03 



20 



Amount brought forward, 


403 03 


By Cash 


paid 


to Paupers, 


5 75 


u 




for Seeds, 


5 38 


a 


a 


Shote, 


8 00 


u 


a 


Groceries, 


11 09 


u 


a 


Lime, 


3 12 


u 


« 


Ice, 


6 00 


u 


a 


Blacksmithing, 


1 72 


a 


a 


Cheese, 


4 02 


a 


u 


Oxen, 


145 00 


a 


u 


Glass and Putty, 


1 08 


a 


u 


E. Hussey, 


15 07 


a 


a 


J. W. Merriam, 


4 62 


a 


u 


W. & J. Poor, 


14 00 


a 


a 


Enoch Frye 3d, 


13 32 


a 


a 


Samuel Osgood, 


9 50 


a 


u 


Henry Burtt, 


1 80 


a 


a 


Wm. Barnett, 


3 69 


u 


u 


D. L. Trow, 


10 50 


u 


u 


Notes and Bills unpaid, 


58 48 


u 


a 


Cash to Balance, 


157 67 




$882 84 



EXPENSES 

OTHER THAN THE ORDINARY EXPENDITURES OF THE TOWN. 







Andover. 


N. Andover. 


State Tax, 


$3222 00 


$1964 60 


$1257 40 


County Tax, 


5370 00 


3274 33 


2095 67 


Air Line Road, 


5337 78 


3254 69 


2083 09 



$13929 78 $8493 62 $5436 16 



21 



REPORT OF LIQUOR AGENCY. 

Town of Andover in account with H. W. Abbott, Town Agent. 

Dr. 

To Cash paid the Town Treasurer for sales of 
Liquors in nine months from May 7, 1856, to 

Feb. 6, 1857, $695 39 

" Liquors, etc., Stock on hand Feb. 17, 1857, 390 72 

" Cash on hand, 32 85 



$1118 96 



Cr. 

By Wines and Liquors, etc., on hand, received 

from former Agent as per Invoice, $356 45 

" Cash received of the Town to pay for Liquors 

bought at sundry times, as per bills rendered, 473 97 

" Cash received of the Town to pay Freight 

and sundry charges as per bills rendered, 15 76 

" Amount of Bill of A. S. Mansfield, 94 30 

" Freight bill, etc., 1 87 



$942 35 
Compensation of Agent, 112 50 

Net profit, 64 11 

$1118 96 



32 



TREASURER'S 

Dr. Town of Andover in Cash Account 

To Cash paid for recording deed from N. Andover, $ 75 
" " " Selectmen of 1855, for taking State 

Census, 88 00 

" " " North Andover as per agreement of 

Com. of division, 
" " " North Andover, Interest on bond, 
" " " Andover Bank for money hired, 
" « " " " Int. on ' ; " " 

" " " Sundry individuals " " 

u u u u " u l nt on U it 

" " " North Andover their proportion of 

Joint Account, No. 2, 
" " " Treas. of Essex County for Air Line 

Road, 
" " " Treasurer, $50 00. Selectmen and 

Auditors, §19 00, 
" " " on Selectmen's Orders, 
" " " " Overseers of the Poor, Orders, 
" Balance taxes due, R. S. Morton, 1855, * 
" " " " Jonas Holt, 1856, 

" " Cash in Treasurers' hands, 

§42484 04 

* Paid Feb. 24. 



6500 


00 


345 


2S 


7700 00 


60 


74 


2310 00 


494 85 


31 

226 


52 


le 
5337 


78 


id 




69 00 


9301 


52 


2880 


60 


280 


52 


1301 


29 


5587 


19 



480 52 


1 50 


25 


36 00 


88 00 


196 83 


2 50 



23 



ACCOUNT. 

with Edward Taylor, Town Treasurer. Or. 

By Cash rec'd of H. W. Abbott, late Treasurer, $1786 88 
" " due from Hermon Phelps, collector of tax 

for 1855, 717 47 

" " due from R. S. Morton, collecter of tax 

for 1855, 
" " rec'd of Benj. Jenkins, poll tax for 1855, 
" " " Peter Temple, map of the Town, 

« " " " " rent of house, 

" " " State Treasurer for taking census 

in 1855, 
" " " State Treasurer, School Fund, 

" " " " " Pauper account, 

" " " Town of East Hampton, Judg- 

ment, 734 47, Int. 2 45, 736 92 

" « " North Andover their proportion 

of debt and bills paid on joint 
act., as per account No. 1, 2812 03 

« " " N. Andover prop. Air Line Road, 2083 09 

« « « « " State Tax, 1257 40 

« « « " " County Tax, 2095 67 

« « « " " Int. on " 1 05 

" " " " for support of paupers, 355 50 

« " " " " Henry Symonds, at 

Hospital, 47 76 

" " " City of Salem support of pauper, 15 00 

« " " " Lawrence " " 19 00 

« " " Liquor Agent, 994 88 

« " " Andover Bank, hired, 7700 00 

« " " Sundry Individuals, " 9410 00 

« « for High School fixtures, 63 00, Stove, 3 00, m 00 
" Assessors Order for Taxes committed to Jonas 

Holt, collector, 11579 79 



$42484 04 



24 



PUXCHARD FREE SCHOOL. 

To the Town of Andover : — 

The undersigned, Trustees of the Punchard Free 
School, pursuant to the requirement contained in the Fifth 
section of their Act of Incorporation, herewith render their 
Annual Account of the condition of the Fund and of the 
Receipts and Expenditures thereof, for the year ending 
Feb. 1, 1857. 

Amount of Fund, as per last Report, 
Interest received since last Report, 
Proceeds of Grass, sold in 1855, 
" " 1856, 

Cash received for Pasturage, 



2,910 43 

30 00 

35 00 

2 50 


$45,922 09 
2 977 93 








$48,900 02 



Expenditures. 

Cash paid Abbott & Clement, on 

Building Contract, $4,280 00 

" M. Foster, Jr., Treasurer's 

Salary, 100 00 

" M. Foster, Jr., ace. for Sun- 
dry Items of Cash paid out, 40 14 
" for Insurance, 336 00 
" James K. Barker, for Surveys, 85 00 
" Teachers, viz. N. M. Belden, 800 00 
Mary P. Hazen, 100 00 
EllenE.PeabodylOO 00 
W. H. Boardman, on Con- 
tract, 241 00 

G. W. De Wolf, Light- 
ning Conductors, 37 00 
Patrick Riley, labor, 27 00 
Damrell & Moore, printing, 16 25 
B. & M. Railroad, freight bills, 39 12 
Wm. Callahan, blasting, etc., 107 69 
John Stevens, Plans and costs, 835 13 



u 



Amount carried forward, 7144 33 



25 



Amount brought forward, 7,144 83 




Cash paid for Coal, 


147 32 




u 


S. Smith, School Furniture, 


104 00 




(( 


W. O. Haskell,Settees for Hall, 783 36 




« 


Bill for Grading, 


422 56 




u 


A. Wilbur, school slates, 


55 50 




u 


T. Groom & Co., stationery, 


15 62 




u 


F. Symonds, labor and teams 


, 79 00 




u 


Music at Dedication, 


35 00 




u 


Hart. B. Abbott, labor and teams ,16 32 




f( 


John Ragan, labor, 


15 00 




(( 


Dodge & Beard, sundries, 


19 67 




(( 


Henry J. Gray, for wood, 


10 21 




(( 


Sundry small accounts, 


41 33 


8,889 72 








Balance, 


$ 


40,010 30 




Investments. 





There is invested, in Mortgages on Real Estate 
and other valid Securities, bearing interest, 
the sum of forty thousand dollars, $40,000 00 

The Balance often dollars and 30-100 
is deposited, to their credit, in 
Andover Bank, 10 30 



$40,010 30 



Andover, February, 1857. 

Respectfully submitted, 

Samuel Fuller, Nathan Frye, 

George Moore, N. W. Hazen, 

James H. Merrill, Jacob Chickering, 

Moses Foster, Jr., Joseph Suattuck. 



26 



LIABILITIES OF THE TOWN. 

Notes payable to sundry individuals and Cor- 
porations, * $13,650 00 
Due School Districts, balance of School money, 1,192 24 
" " " repairs and building, 543 64 
Outstanding Order, - 2 05 



§15,387 93 



ASSETS. 

Balance of Taxes due from Collectors, viz.: 
R. S. Morton, tax of 1855, f $480 52 

Jonas Holt, tax of 1856, 1,301 29 

Cash in hands of Treasurer, 5,587 19 



7,369 00 



Showing the Debt of the Town to be $8,018 93 

* $2,500 paid. Feb. 21. t Paid Feb. 24. 



The undersigned, having carefully examined the forego- 
ing accounts, and finding them correct and well vouched, 
present their Report to the Town, for its acceptance. In 
aLiditing the books, they were glad to find an improvement 
in the method of keeping them. They would however re- 
spectfully suggest that a still further improvement might be 
made, by the more minute classification of the different 
items of expenditure, in conformity to the recommendation 
of the Committee appointed by the town to confer with the 
Selectmen upon this subject, thereby simplifying in a still 
greater degree the several accounts, and affording greater 
facility of reference to any particular item of expenditure. 

A. J. Gould, ) 
John Flint, > Auditors. 

Enoch Frye 3d, ) 



REPORT 

OF THE COMMITTEE ON KEEPING THE TOWN ACCOUNTS. 

To the Gentlemen Selectmen and Overseers of the Town of Andover : 

The subscribers haying been chosen by the Town a committee to 
consider and propose to the Selectmen and Overseers of the Poor a Sys- 
tem whereby their Accounts with the Town shall present distinctively the 
state of each division of expenditure and liability, with such changes in the 
mode now in practice as may be deemed desirable, do hereby recommend 
as follows : — 

That all Orders drawn by the Selectmen be entered in a Book, as now 
kept by them ; and that the same be posted to a Ledger, under the fol- 
lowing heads : 

A separate account with each School District, showing the amount ap- 
propriated to them for schooling, and the amount paid to them for the same. 
Also showing what amount belongs to them for building and repairs of 
School-house. 

TAXES REASSESSIBLE. 

Under this head will be posted all Orders on the Town Treasurer given 
to Highway Surveyors for taxes on their list returned by them not worked. 

TAXES REMITTED. 

This to include all Remittance and Abatement of taxes. 

HIGHWAY SURVEYORS' OVERWORK. 

This to include all work done by Surveyors without orders from the Se- 
lectmen, removing snow, repair of roads, etc. 

NEW ROADS. 

This to include all new roads ; also the widening and straightening of 
old ones, by order of the County Commissioners, or by vote of the Town. 

FIRE DEPARTMENT. 

This to include all of the expense of Engines, with their fixtures, pay of 
men, and every expense relative to them. 

SPECIAL APPROPRIATIONS. 

This includes sums expended by order of the Selectmen (not voted by 
the Town), for repairs of roads and bridges, and for all specific sums ex- 
pended by them, whatever. 



28 

LIQUOR AGENCY. 

The books to show the quantity of each kind of liquor bought, and the 
cost of the same ; also to show, in one quantity, the whole amount sold of 
each kind, and the price obtained for the same. 

SERVICES OF OFFICERS 
Includes the pay of all Town Officers and Committees chosen by the 
Town, Collectors of Taxes, Constable Services, etc. 

MISCELLANEOUS EXPENSE. 

This to include all other expenses not properly coming under either of 
the above heads. 

OVERSEERS OF THE POOR. 

That all Orders drawn by the Overseers be entered in a book, as now 
kept by them, and that the same be posted to a Ledger, under the fol- 
lowing heads : — 

Expense of Almshouse. 
This to include all expense of Almshouse, with Medical Attendance, fu- 
neral expense, etc. 

Relief out of Almshouse 
Includes all assistance to individuals out of Almshouse, in this town, with 
Medical Attendance, funeral expenses, etc. 

Paid to Cities and Towns 
Includes all expenses of the Poor, paid to other cities and towns, for their 
support 

State and Other Town and City Paupers 
To include all expense of Poor which is to be repaid to Andover. 

Incidental Expense 
Includes Repairs of Almshouse, and all other, expenses not properly 
coming under one of the above heads. 
Andover, June 13, 1856. 

JOHN FLINT, ) 

F. COGSWELL, ^Committee. 

EDWARD TAYLOR,) 



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N. 



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